Comentários ao Processo: 13804.001288/2001-15 do CARF
| Autor | Alexandre Pontieri |
Recorrente: Fazenda Nacional
Recorrido: Contribuinte
Ementa da Decisão recorrida: “IPI – RESSARCIMENTO DE CRÉDITO PRESUMIDO – LEI N° 9.363/96 – PRODUTOS ALIMENTÍCIOS DE CARNE E SEUS DERIVADOS. EMPRESA PRODUTORA E EXPORTADORA.
O direito ao crédito presumido do IPI de que trata a lei em referência deve ser reconhecido à empresa produtora e exportadora de produtos, ainda que não tributados por IPI. RESSARCIMENTO DE CRÉDITO PRESUMIDO – LEI N° 9.363/96 – PRODUTOS, INTERMEDIÁRIOS. Não geram crédito presumido de FPI ás aquisições de produtos que não se enquadrem no conceito de matéria-prima, material de embalagem e produto intermediário, assim entendidos os que sofram alterações, tais como o desgaste, o dano ou a perda de propriedades físicas ou químicas, em função de ação diretamente exercida...
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